all the more important given the neutral role we have seen houses of worship play without regard to religion to those afflicted in the wake of sandy and countless previous disasters. federal disaster relief aid in the form of social insurance and means of helping battered communities get them back on their feet. churches, synagogues, mosques and other houses of worship are an essential part of the recovery process. religious lib tir scholar, madam speaker, professor douglas lacoc wrote a letter endorsing h r. 5 2 writing that charitable contributions to places of worship are tax deductible, even though the tax benefits to the donor are like a matching grant from the government. these deductions have been uncontroversial because they were included without discrimination in a much broader category of all not for profit organizations devoted to charitable, educational, religious or scientific purposes. the neutral category here is equally broad. to include places of worship in disaster relief is neutral. to exclude them would be affirmatively hostile. there is no constitutional obstacle to incl